ALBANY, N.Y. — New York state Comptroller Thomas DiNapoli has proposed major reforms in the state budget process.

He says structural changes are needed to avoid routine multibillion dollar deficits even when revenue is strong.

The Democrat says the recession showed the weaknesses of the budget that funds most state and local public services. He says restructuring is needed to better balance spending and revenue, to avoid one-shot gimmicks to raise cash, and to survive a big drop revenue from Wall Street.

He says Tuesday more borrowing is the least desirable option.

But more borrowing is now under consideration in talks between the governor and Legislature.

DiNapoli says a better approach is clear and, so far, rarely taken: Spend only the amount raised in revenue.